The Audit Society: Rituals of Verification

TLDR

Auditing remains a largely underexplored field, with scant literature on its purpose, context, or processes, making it an obscure and dense subject. The book aims to fill this gap by critically examining the purpose, context, and processes of auditing. Published by Oxford University Press (ISBN 0‑19‑8289472, £19.99, pp 183).

Abstract

Michael Power Oxford University Press, £19.99, pp 183 ISBN 0 19 8289472 This book is valuable precisely because of the obscurity of its subject. Very little has been written about the purpose, context, or process of auditing. This book, therefore, fills a gap. The obscurity of the topic also makes the book somewhat heavy going. It is a meaty, dense read. At times, the book tries to cover too much and requires the reader to work hard to keep engaged. Michael Power turns a critical eye towards his former audit profession. He is rightly critical of the current high status given to the act of observing rather than the act of doing. Doctors and NHS managers will enjoy this perspective as they try to cope with difficult …